الفهرس يوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The importance of research
Stems the importance of research to focus on the problems that have not received general acceptance in the treatment so far in accounting thought was not to reach satisfactory solutions on them, the acts of indiscriminate agents performance internal, which affect the evaluation process of accounting for the performance of internal departments, which hinders management accounting to do its functions effectively and trying to adapt the current search technology groups performance technology to reduce these problems.
Aim of the research
The overall objective of the current search in adapting the technology groups of performance technology through the realization and activate its role to resolve the problems arising from the emergence of agency theory, and contribute to more effective performance assessment centers, performance in light of increasing information and speed of decision-making through the presentation and clarify the possibilities and capabilities of these programs and the feasibility of their implementation. And emerge from the overall objective of the research sub-goals are: to contribute to the solution of problems arising from the emergence of sub-agency theory is the problem of cost allocation and the problem of transfer pricing as one of the objectives of management accounting.
And sub-objectives that aim technology groups performance technology to achieve them also which contribute to the overall objective of the research extension, integration between the parties to the production technology involved in manufacturing the product, and the subsequent decisions of management accounting for the internal organization of the plant, the technical planning of production, speed of payment products of production cells to the market, and finally the development of the value chain with regard to achieving the highest degree of technical development and technical products and the various production units, and finally achieve the objectives of continuous improvement continuous improvement.
And the role of researcher rooted relationship between the flow of information arising from groups of technological performance and the flow of information resulting from the internal agents.
Hypotheses
Find basic hypothesis testing as follows:
”The high-performance software technology groups in solving problems arising from the random behavior of the agents and the various internal performance” and the ramifications of this hypothesis the following sub-hypotheses:
The first sub-hypothesis:
• contribute to group performance programs in solving the technological problems of cost allocation.
Second sub-hypothesis:
• contribute to group performance programs in solving the technological problem of determining the conversion rates as one of the objectives of management accounting.
Research Methodology
Research methodology is based on the following:
First, the theoretical study
Based on the use of inductive approach by reviewing the literature and previous studies in subjects related to the subject under research and analysis, and linking them to draw generalities benefit research.
Second, the study of applied
Based on the use of the curriculum deductive by starting development of hypotheses for the study, and then test the validity of those assumptions in order to draw conclusions useful in achieving the objectives of the research using some statistical methods, have been using the method of questionnaires to collect data necessary for analysis, was applicable to some industrial companies in Egypt.
Research plan
To achieve objectives of the research plan contains five chapters on the research are as follows:
Chapter I: analytical study of the technological performance groups ”Groupware”
Deals with what the groups performance technology definition, tools, objectives, importance, advantages, applications, elements of success necessary, steps to use. It also addresses the issue of knowledge management (definition - types - elements of the strategy of successful knowledge management within the organization - Types of knowledge management systems) and their relationship to groups technological performance.
Chapter II: Agency theory and its implications on the performance of management accounting functions
The chapter deals with previous studies that attempted to provide solutions to the problems of the agency, then the concept of agency theory and religious duties, then the definition of agency costs, sources and components, and subjected chapter to the problems of agency and subsidiary and its sources, and the relationship between the problems of agency costs, and the nature of information control on costs in accordance with the Agency’s relations with, and then deals with the mechanics Actions to resolve the problems of the Agency, are also exposed to evaluate the performance chapter in light of agency theory, and the entrances to evaluate the performance of agents, agents, and performance measures, and Chapter address the problem of agency mathematically.
Chapter III: An analytical study of software assurance and support groups, the relationship between technological performance and the problems of management accounting and is divided into different Mbgesan:
• First topic: the role of the TeamWox in the development and treatment of problems of management accounting. The program addresses TeamWox and its components and its advantages and its role in reducing agency problems.
• Section II: the role of the Groove Virtual Office in the face and treat the problems of management accounting.
The program of Groove Virtual Office and companies that used Groove Virtual Office in some applications management, and the results that have been accessed, and the requirements needed to run the program and the key elements of the program (defined - tools - its capabilities and characteristics - its advantages), and how to share files in Groove and facilities management in the the Groove, and the advantages and business process management in the Groove Virtual Office software, and connect each in turn reduce the problems of the Agency, is to clarify the overall architecture for the flow of knowledge in an enterprise, cooperative programs and the role of technological performance groups in reducing the causes of the costs of the Agency.
Chapter IV: The economic feasibility study on the use of technological performance groups in the treatment of the problem of agency.
The chapter addresses the growing impact of information technology companies, and the reasons for the impact of information technology (software sets performance technology as part of it) on the business success, and steps of decision-making, and technologies for business intelligence necessary to reach a rational decision, then the Chapter Options facility is coming to the acquisition program TeamWox is either version experimental or purchase the TeamWox Ojawlh pilot online, then Chapter Options facility is coming to the acquisition of the Groove trial version or purchase, and then compare the researcher program Teamwox and the Groove, and is recognized as useful contacts and networks on business and the negative effects of electronic communications, the chapter deals with a feasibility study for the implementation of programs Groups of technological performance, and introduce some of the obstacles software application performance technology groups, and groups of steps to implement the technology performance.
Chapter V: The study is applied, is done in order to test the validity of hypotheses and verified statistically.
Chapter determine the population of the study, which includes a group of pharmaceutical companies, food, industrial, and definition of a sample study, which was in the seventy-three individual selected from the population of the study, then the researcher select the method of data collection study, which is the use of questionnaires and then distributed to Mfiradat the study sample to slip and then used in the analysis, and then selected the study hypotheses and statistical methods used in the analysis.
The researcher has to analyze data for the study of applied and tests hypotheses using the following statistical methods: Test Alvakronbach ((Alpha Cronbach, descriptive statistics, factor analysis.